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In this tutorial, Dave Allred from Bar Patrol discusses the best and worst methods for counting open liquor bottles during inventory, emphasizing the importance of accuracy for cost percentages. With over 30 years in the industry and 11 years running his bar inventory business, Allred shares his expertise in helping bars master inventory processes. He highlights that using the correct counting method is crucial to avoid skewed counts and inaccurate cost assessments. Throughout the video, he promises to provide insights into effective counting techniques that can improve these financial metrics for bar owners and managers.